schröder|racky law firm for commercial criminal law ensures a comprehensive consultation, representation and defense in all areas of the commercial and tax criminal law.
The term white-collar crime covers all administrative and criminal provisions that are directly related to economic life. These include, in particular, classic property crimes such as fraud, embezzlement, corruption, but also the regulations of the capital market.
The term medical criminal law covers the typical risks that affect people working in the healthcare sector, including doctors, nurses, clinic operators, care services, pharmacists, drug manufacturers, and health and longterm care insurers. Preliminary proceedings for involuntary manslaughter or bodily injury as a result of treatment, consultation and information errors are initiated just as frequently as those for allegations of accounting fraud, breach of trust, corruption and unauthorized solicitation of thirdparty funds. In addition to these classic criminal norms, there are also relevant criminal norms and administrative offenses in the socalled ancillary laws (such as the German Medicines Act, the German Drug Advertising Act, the German Food Labeling Act, the German Medical Devices Act, etc.), which are the subject of official investigations.
We have comprehensive knowledge in the entire field of medical criminal law and, due to numerous criminal and professional proceedings, we also have an understanding of the specific difficulties of these professional fields.
The term criminal accounting law refers to all violations of statutory regulations in the preparation and content of annual financial statements. The reporting requirements of nationally and internationally active companies are becoming increasingly complex. On the one hand, they must comply with the respective information and accounting obligations and take into account the interests of capital investors, while on the other hand they must also protect their own business secrets. Criminal and administrative offenses can be found in the German Criminal Code, the German Commercial Code and the German Stock Corporation Act, as well as in other secondary legislation. In addition, business principles, the pronouncements of the German Accounting Standards Committee (DRSC) and IAS/IFRS must be observed. Accordingly, the defense in a criminal accounting investigation is complex.
Proceedings under professional law are often conducted by the respective professional chambers in parallel with or as a followup to criminal investigations and entail a considerable risk for the professionals concerned, such as expulsion from the profession.
We also defend physicians, pharmacists, tax consultants, auditors and lawyers in professional proceedings.
The prosecution of antitrust violations, such as price and territory agreements, is not only carried out against companies, but their legal representatives and employees also face prosecution for antitrust violations in proceedings of the Federal Cartel Office, in which the imposition of substantial fines is threatened. In the case of anticompetitive agreements in tenders, there is also the threat of criminal prosecution by the public prosecutor's office.
We are regularly involved in antitrust infringement proceedings and criminal investigations by the legal representatives of companies for the defense of individual victims in order to ensure their procedural rights.
Criminal labor law describes the totality of criminal and fine provisions directed at persons in their capacity as employers and employees. One focus of criminal prosecution is on accusations of withholding and misappropriation of wages. However, violations of working time regulations, the Posted Workers Act and undeclared and unlawful work are also repeatedly the subject of investigations by public prosecutors, customs and supervisory authorities.
In this context, it is not only the consequences under criminal law and fines that must be taken into account, but also the risk of a negative entry in the central business register or exclusion from the awarding of public contracts.
Foreign trade law regulates economic transactions with foreign countries in laws and directives, taking into account economic, foreign and security policy aspects. These include in particular the Foreign Trade and Payments Act, the Foreign Trade and Payments Ordinance, the Act on the Implementation of the Common Market Organization and the War Weapons Control Act. Violations of these standards, which are generally very strict, are regularly the subject of criminal investigations and are subject to considerable criminal penalties.
Proceedings for violations of the German Securities Trading Act, the German Stock Exchange Act, the German Banking Act, the German Stock Corporation Act or for allegations of fraud, investment fraud or breach of trust through trading in opaque financial instruments have become the focus of investigative authorities and the public in recent years and are grouped together under the heading of banking and capital market criminal law. In this context, criminal proceedings are characterized by close cooperation between law enforcement authorities and the Federal Financial Supervisory Authority. For this reason, in addition to the criminal investigation authorities, there is also a need to deal with the Federal Financial Supervisory Authority as an administrative authority.
Since every insolvency is followed by a review of the facts by the public prosecutor's office with regard to possible insolvency offenses, numerous preliminary proceedings are initiated in the field of so-called insolvency criminal law. In addition to the accusation of delaying insolvency, these proceedings are also classically conducted for non-payment of employee contributions to social security, inadequate bookkeeping and balance sheet preparation, tax offenses, fraud or breach of trust.
One of the oldest forms of white-collar crime is corruption, whether in the form of bribery of public officials or in economic transactions at home or abroad. A wide variety of cases form the basis of the countless investigations conducted by the (central) public prosecutors' offices, which do not end at national borders, but extend the provision of information and evidence beyond them with the help of requests for administrative and legal assistance. As a result of the major investigations in recent years and the extensive press coverage of them, corruption has become a focus of attention for the general public, and society has changed its way of thinking. Corruption is no (longer) seen as a bagatelling crime, which is also reflected in stricter sanctions for the accused as well as for the companies concerned, whereby the latter have to struggle not least with considerable damage to their reputation due to public and prejudicial reporting.
We have many years of experience in the comprehensive counseling and defense of individuals and companies in corruption cases, covering the various implications of these proceedings including internal investigations for the in-house review of such cases.
The defense of clients does not end after a first-instance judgment or an official decision. Those affected regularly have (further) legal remedies at their disposal, such as appeal, revision and constitutional complaint.
We offer competent advice on the prospects of success of a particular legal remedy and - also in cooperation with court defense attorneys and consultants - take on the filing and substantiation of appeals, legal complaints and constitutional complaints.
Environmental criminal law includes numerous criminal provisions for the protection of water, soil and air, as well as criminal laws on the unauthorized handling of hazardous waste and the unauthorized operation of facilities. In addition, there are numerous criminal and fine provisions in federal and state special laws, such as the Federal Water Act, the Closed Substance Cycle and Waste Management Act, the Atomic Energy Act and the Federal Nature Conservation Act.
Criminal tax law is also one of the classic areas of commercial criminal law. This includes all penal norms that deal with violations of tax legislation. The focus is on the criminal offense of tax evasion pursuant to Section 370 of the German Fiscal Code (AO) due to incorrect information or concealment of tax-relevant facts in the declarations to the tax authorities.
Self-disclosure with exemption from punishment also falls within this area.
The requirements for an effective voluntary declaration are constantly increasing, which makes sound advice in advance indispensable. Even after the initiation of criminal tax proceedings, a competent defense is necessary vis-à-vis the offices of the tax authorities dealing with fines and criminal matters.